Judgment · High Court

Earlier only 7 items were specified for levy of tax and hospital equipments was not included amongst those items. However by Notification dated 8.1.2002, additi onal entries were made in the Schedule of the Act and according to Entry at Sl. No.13, hospital equipments of all types were made taxable under Section 3(1) of the Act. Mr. G. Baishya, learned Counsel appearing for the petitioner contends th at the levy of Entry Tax on import of medical equipments was held to be unauthor ized by this Court and accordingly he prays for allowing this petition, as was o rdered in respect of similarly situated petitioners. Mr. R. Dubey, learned Standing Counsel for the department submits that b y subsequent amendment Act, the department has clarified that Entry Tax will not be levied on medical equipments in course of import from outside the Country. In view of the above submissions by Mr. Dubey and the contention made by the petitioner, this writ petition stands allowed by declaring that the levy of Entry Tax on medical equipments originating from outside the Country is not aut horized under the provisions of Section 3(1) of the Act. The demand made against the petitioner is accordingly set aside.